Abstract
The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay.
 Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company
Highlights
Perkembangan aktivitas pada Bursa Efek Indonesia (BEI) semakin meningkat yang ditandai dengan berkembangnya perusahaan go public di Indonesia
The purpose of this study was to determine the effect of auditor switching
This research was conducted in consumer goods companies listed on the
Summary
Jenis data pada penelitian ini yaitu data kualitatif yang meliputi namanamaaperusahaan consumer goods yanggterdaftarrdi BEIItahun 2011-2016 dan nama akuntannpublikkyang mengaudittperusahaan tersebuttdan data kuantitatif yang meliputi tanggal laporan auditor independen, nilai hutang jangka panjang dan total aset dari perusahaannconsumer goodssyang terdaftar di BEIItahun 20112016. Populasiipenelitiannini yaitu 33 perusahaannconsumerrgoods yang terdaftar di BEI tahun 2011-2016. Populasiiyang digunakan dalam penelitian ini adalah perusahaan consumer goods yang terdaftar di BEI pada tahun 2011-2016. Sampellyang diambilladalah perusahaannconsumer goods yanggterdaftar di BEIIperiode 2011-2016 dengan beberapaakriteria dalam pemilihan sampelnya. Metode penentuan sampel (sampling method) yanggdigunakan dalammpenelitianniniiadalahhnonprobability sampling dengan teknik purposive sampling. Metode pengumpulan data yang digunakan adalah metode observasi non partisipanndimana penelitiitidakkterlibattsecara langsunggdalam proses observasi tapiihanya sebagai pengamattindependen. Penelitianniniimenggunakan teknik analisis data Moderated Regression Analysis (MRA), persamaan yang digunakan pada penelitian ini adalah sebagai berikut.
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